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TMI Blog2015 (4) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act, 1962 with effect from 29-9-2003, i.e., three months after the date of passing of the Order-in-Original and the Department started processing Bills of Entry in year 2005 and therefore, therefore, he claimed that the interest should not have been demanded and recovered before finalizing Bills of Entry in the year 2005 - Held that: the interest becomes chargeable after three months f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Order-in-Appeal No. CC(A)Cus/ICD/42/2009, dated 23-2-2009 which upheld the Order-in-Original dated 28-11-2008 in term of which the appellant's refund claim of ₹ 1,58,21,959/- seeking refund of interest paid by them had been rejected. 2. The appellant had imported certain goods and filed several Bills of Entry in respect thereof in the month of July, 2001. On the basis of intelligence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the wake of the Order-in-Original dated 30-6-2003. 3. The appellant submitted the impugned refund claim on the ground that it was asked to pay interest on delayed payment of duty under Section 28AA of the Customs Act, 1962 with effect from 29-9-2003, i.e., three months after the date of passing of the Order-in-Original whereas the Department started processing Bills of Entry in year 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is liable to be rejected on this ground itself." We find that in the ground of appeal, this finding of the adjudicating authority has not been contested or rebutted. 6. Further Section 28AA of the Customs reads as under : Section 28AA. Interest on delayed payment of duty. - (1) Notwithstanding anything contained in any judgment, decree, order or direction of any Court, Appellate Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of said Order-in-Original and the vacation thereof subsequently do not in any way alter the date of determination of duty chargeable which remained the date of the adjudication order. Incidentally, in the impugned Order-in-Appeal, the Commissioner (Appeals) goes to the extent of asserting that in terms of Section 28AB ibid interest was to be charged from the date of seizure in the year 2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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